Scientific Journal of KubSAU

Despite the great number of studies on the problems of efficient use of land resources in agriculture, the significance of researches is preserved to justify the most important factors forming the microenvironment of land use and to identify internal reserves of growth of its performance at the regional level. The article describes the internal conditions of agricultural land efficiency, their classification based on the organizational, economic, socio-economic and technical-technological factors. Assessing the impact of the considered conditions on the growth efficiency of land use is made through the use of a group of indicators characterizing the general effect of agricultural system usage, the level of resource production potential of economic entities, the existing system of crop rotation as an integral part of farming activities, an indicator of soil fertility, combining the effect of the main qualitative characteristics of the soil. The article also considers the influence of fertilizers use as one of the elements of the farming system onto a plurality of agrochemical parameters provided by a complex coefficient, resulting in a limit of soil fertility, the presence of which is due to the action of the diminishing returns law. On the basis of the results of regression analysis, the farm reserves of the efficiency growth of land resources’ use are revealed, taking into account different levels of soil fertility for agricultural organizations of the central zone of the Krasnodar region. Established that the implementation of intensive agricultural production systems, certainly taking into consideration the requirements of zonal science-based technologies of field crops cultivation allows to achieve high results of land use and to improve soil characteristics of cultivated land

The article describes the innovations in the classification and measurement of biological assets according to IFRS (IAS) 41 "Agriculture". The difficulties faced by agricultural producers using standard, set out in article. The classification based on the adopted amendments, according to which the fruit-bearing plants, previously accounted for as biological assets are measured at fair value are included in the category of fixed assets. The structure of biological assets and main means has been studied in trials. Changes made to the IFRS (IAS) 41 "Agriculture", make similar national and international accounting rules. In this way, the fruit-bearing plants are carried at cost, taking into account accumulated depreciation. This approach is similar in both accounting systems. The method of accounting of fruit-bearing assets, which after maturation are not significant biotransformation in the value, has been simplifying accounting. According to the fruit-bearing assets, active market was absent; therefore, the estimation of fair value for them is not correct. The model of using fruit-bearing assets is similar to the use of industrial equipment. Historical cost is more appropriate and meets economic substance of the objects. Assessment of performance of fruit-bearing assets and indicators of their use is represented on an example of perennial crops

There were systematized the indicators of assessment of land resources effectiveness of agricultural purpose in the article. There were offered the additional impact indicators and net profitability of hectare points calculated with the account of qualitative characteristics of land resources

The implementation of organizational and economic activities, the most important of which is the mechanism of state support, is ensured by high efficiency of land use while maintaining soil fertility. In order to adapt to the requirements of the WTO, the order of distribution and the provision of subsidies to decoupled support to farmers in crop production (per hectare subsidies) was introduced in Russia since the beginning of 2013. These payments are directed to the compensation of the costs for the purchase of fertilizers and plant protection chemicals, financing measures to improve soil fertility and soil quality. The order of per hectare subsidies to farmers in specific subject of the Russian Federation is fixed on regional legislative level. In addition, each region has the right to establish its own criteria for budget allocation. The main conditions of the subsidy per hectare in the Krasnodar region are sown area under crops, the area sown to perennial grasses, and the area on which organic fertilizers have ever been put.This approach will contribute to the unjustified expansion of acreage by land users in the conditions of extensive production in violation of the science-based zonal technologies of field crops cultivation and, consequently, a violation of the process of soil fertility reproduction. In order to overcome the problem, the regional criteria for granting per hectare subsidies are specified in the article. They include not only traditional terms but also the level of land use efficiency and its quality, which will promote economic entities in the area for more efficient implementation methods of soil fertility reproduction